RELIEF TO TAXPAYER IN GSTR-3B FILLING BY GUJARAT HIGH COURT

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RELIEF TO TAXPAYER IN GSTR-3B FILLING BY GUJARAT HIGH COURT

12/03/2021

RELIEF TO TAXPAYER IN GSTR-3B FILLING BY GUJARAT HIGH COURT

HIGH COURT OF GUJARAT

M/S DEEPAK PRINT V/S UNION OF INDIA

The writ applicant is a proprietary concern and is engaged in the business of printing of dress materials etc. It is not in dispute that the proprietary concern is registered under the CGST/GGST Act, 2017. It appears that the writ applicant had submitted the return of his business in the month of May, 2019 through the Online process, i.e, the GST Online Portal. The writ applicant, inadvertently, in the course of making entries in the GSTR-3B for the month of May, 2019, wrongly uploaded the entries of M/s. Deepak Process instead of M/s. Deepak Print.

In such circumstances, referred to above, the writ applicant preferred a representation in writing addressed to the Nodal Officer, SGST Office, Rajkot dated 25th June, 2019, which reads as under;

“To,

Nodal Officer, SGST Office, Rajkot.

Sir,

Sub:- Request to Undo Offset of May 2019 GSTR3B GSTNo 24ABYPB5420A124.

By mistake, we have uploaded GSTR3B wrong data in May 2019 month return. We have not filed return yet. We have just submitted and realize our mistake. Now we want to edit our figures. Data submitted is of another party with similar kind of name. Wrong Turnover & wrong ITC which is submitted is too much high and we cannot adjust same as per circular 26/2017 dated 29.12.17. Turnover Rs. 53713454/- & Total Rs.2685672/- output wrongly shown and ITC Rs. 2273945/- lakh wrongly claimed. Actual Turnover is Rs.498407/- & output Rs. 24920/- and ITC Rs.21100/-. We have no option except to raise issue with you people.

Please undo offset figures and re-enable submit button or Provide us fresh blank may month. Remove submitted lock. We have attached right and wrong party data. Deepak Print data is right while Deepak Process data is wrong one. By mistake, Deepak Process data uploaded in Deepak Print.

We request to undo Offset of May 2019 GSTR3B.

M/s. Deepak Print
Proprietor

It appears that the Nodal Officer at Rajkot did not even bother to give a formal reply or respond to the representation preferred by the writ applicant, referred to above. The writ applicant did try his best to take up the matter with the concerned authority, but ultimately had to come before this Court with the present writ application.

We take notice of the fact that in last two years, the respondents have not even thought fit to file a formal reply opposing the writ application. Even, as on date, time was prayed for, which this Court declined having regard to the facts of the present case.

CONCLUSION:

Thus, in view of the aforesaid judgment, we hold that the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period. The relief, as prayed for in Para-9(C) is also granted and the respondents shall act accordingly.

In such circumstances, referred to above, we direct the respondent No.4 that on filing of the rectified Form GSTR-3B, it shall, within a period of two weeks, verify the claim made therein and give effect to the same once verified. As the writ applicant has been dragged into unnecessary litigation only on account of the technicalities raised by the respondents, the writ applicant shall not be saddled with the liability of payment of late fees.

With the aforesaid directions, this writ application stands disposed of. We hope and trust that the writ applicant may not have to come back to this Court on any further technicalities that the Department is in the habit of raising, and thereby giving result to unnecessary litigation.

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